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Hawaii Revised Statutes

Haw. Rev. Stat. § 232-24 (2025)

  Taxes paid pending appeal. 

✓ laws through the 2025 session: the 2026 session is not included
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     §232-24  Taxes paid pending appeal.  (a)  The tax paid upon the amount of any assessment, actually in dispute and in excess of that admitted by the taxpayer, and covered by an appeal to the tax appeal court duly taken, shall, pending the final determination of the appeal, be paid by the director of finance into the "litigated claims fund".  If the final determination is in whole or in part in favor of the appealing taxpayer, the director of finance shall repay to the taxpayer out of the fund, or if investment of the fund should result in a deficit therein, out of the general fund of the State, the amount of the tax paid upon the amount held by the court to have been excessive or nontaxable, together with, from the date of each payment into the litigated claims fund, the interest to be paid from the general fund of the State.  For purposes of this section, the rate of interest shall be computed by reference to section 6621(a), with respect to interest rate determination, of the Internal Revenue Code of 1986, as of January 1, 2010.  The balance, if any, of the payment made by the appealing taxpayer, or the whole of the payment, in case the decision is wholly in favor of the assessor, shall, upon the final determination become a realization under the tax law concerned.

     (b)  In a case of an appeal to the taxation board of review, the tax paid, if any, upon the amount of the assessment actually in dispute and in excess of that admitted by the taxpayer, shall, during the pendency of the appeal and until and unless an appeal is taken to the tax appeal court, be held by the director of finance in a special deposit.  In the event of final determination of the appeal in the taxation board of review, the director of finance shall repay to the appealing taxpayer out of the deposit the amount of the tax paid upon the amount held by the board to have been excessive or nontaxable, if any, the balance, if any, or the whole of the deposit, in case the decision is wholly in favor of the assessor, to become a realization under the tax law concerned. [L 1932 2d, c 40, pt of §64; RL 1935, pt of §1958; RL 1945, §5219; am L 1951, c 224, §2; am L 1953, c 125, §5; RL 1955, §116-21; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; am L 1967, c 134, §3; HRS §232-24; gen ch 1985; am L 2000, c 199, §1; am L 2010, c 112, §3; am L 2021, c 118, §15]

 

Case Notes

 

  Taxpayer who successfully appeals to board of review entitled to earnings on taxes paid but not interest.  56 H. 655, 547 P.2d 581 (1976).

 

 

Notes of Decisions
Cited in 2 cases, 1976–1996 · leading case: Tax Appeal of Cnty. of Maui v. KM HAW., 915 P.2d 1349 (Haw. 1996).
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Tax Appeal of Cnty. of Maui v. KM HAW., 915 P.2d 1349 (Haw. 1996). · cites it 10× “HRS § 232-24 provides: The tax paid upon the amount of any assessment, actually in dispute and in excess of that admitted by the taxpayer, and covered by an appeal to the tax appeal court duly taken, shall, pending the final determination of the appeal, be paid by the director…”
Hawaiian Land Co. v. Kamaka, 547 P.2d 581 (Haw. 1976). · cites it 23× “10 was “actually in dispute” within the meaning of HRS § 232-24. 2 Though the Director of Finance (respondent or State) escrowed the disputed amount in “special deposit”, the-amount was commingled by the respondent with other deposits into the State of Hawaii Trust Fund and…”
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